Driver arrested after running from police at Salisbury North

Source: New South Wales – News

A driver was arrested after allegedly failing to stop for police at Salisbury North this afternoon.

Police attempted to pull over a black Ford SUV on McCormack Crescent, Salisbury North just before 4pm on Tuesday 12 August, however the driver did not stop.

Police stopped another vehicle a few minutes later on Perkins Court, Salisbury North and it will be alleged the driver of the black Ford SUV was a passenger in the vehicle.  He attempted to run from police but was arrested.

A police officer sustained minor injuries during the arrest.

A 26-year-old Paralowie man is expected to be charged with numerous offences.

Two women, aged 43 and 21, who allegedly attempted to prevent police from arresting the suspect were also arrested.

A patrol car collided with a gutter while responding to this incident and was towed from the scene.

Concessions for small business entities

Source: New places to play in Gungahlin

Who can access the concessions

Small businesses can access a range of concessions including payment and reporting options.

This applies to sole traders, partnerships, companies or trusts.

Check if you’re eligible for concessions

To qualify for these concessions, you need to confirm your business is a ‘small business entity’ for the income year. You need to review this each year.

From 1 July 2016, you are a small business entity if you are a sole trader, partnership, company or trust, that both:

  • operates a business for all or part of the income year
  • has an aggregated turnover that is less than $10 million (the turnover threshold).

Previously the turnover threshold was $2 million.

When we say:

  • ‘small business’ – we mean ‘small business entity’
  • ‘turnover – we mean ‘aggregated turnover’.

The $10 million turnover threshold applies to most concessions, except for:

  • the small business income tax offset, which has a $5 million turnover threshold
  • the capital gains tax (CGT) concessions, which have a $2 million turnover threshold.

The turnover threshold for the fringe benefits tax (FBT) concessions is:

  • $10 million from 1 April 2017 to 31 March 2021
  • $50 million from 1 April 2021.

Work out if you’re a small business entity

You are a small business entity for the current income year if your turnover is either:

  • less than $10 million in the previous income year
  • estimated to be less than $10 million for the current year
  • actually less than $10 million at the end of the current year.

There are some restrictions about how and when you can estimate your turnover for the current year. Some concessions won’t be available if you use your actual turnover to qualify.

If you are completing a tax return for 2015–16 or an earlier income year, your estimated turnover for that year, as well as one of the two previous income years, must be less than $2 million.

Aggregated turnover

Aggregated turnover is generally your annual turnover plus the annual turnover of any business in Australia or overseas that is:

  • connected with you
  • your affiliate.

Annual turnover is all ordinary income you earned in the ordinary course of running a business for the income year.

It’s your gross income, rather than your net profit. When working this out exclude any GST amounts you charge on a transaction.

There are aggregation rules that determine whether you need to include the annual turnover of another entity in your aggregated turnover.

If you’re not a small business entity

If you’re not a small business entity in an income year because of your turnover, you may still be able to access some of these concessions:

  • temporary full expensing
    • for the business portion of the cost of eligible new depreciating assets, first used or installed ready for use, between 7:30 pm AEDT on 6 October 2020 to 30 June 2023, if your turnover is less than $5 billion
    • for the business portion of the cost of eligible second-hand depreciating assets, first used or installed ready for use, between 7:30 pm AEDT on 6 October 2020 to 30 June 2023, if your turnover is less than $50 million
    • for the business portion of the cost of improvement to eligible depreciating assets incurred between 7:30 pm AEDT on 6 October 2020 and 30 June 2023, if your turnover is less than $5 billion
  • simpler depreciation rules – instant asset write-off – if your turnover is less than $500 million (for eligible assets that were first used, or installed ready for use, between 12 March 2020 and 30 June 2021, purchased by 31 December 2020, and the cost was less than $150,000)
  • backing business investment – accelerated depreciation for the 2019–20 and 2020–21 income years if your turnover is less than $500 million
  • deductions for professional expenses for start-ups – from 1 July 2020 if your turnover is less than $50 million
  • simplified trading stock rules – from 1 July 2021 if your turnover is less than $50 million
  • immediate deductions for prepaid expenses – from 1 July 2020 if your turnover is less than $50 million
  • 2-year amendment period – for income years starting on or after 1 July 2021 if your turnover is less than $50 million
  • capital gains tax concessions – if you pass the $6 million maximum net asset value test
  • excise concession – from 1 July if your turnover is less than $50 million
  • FBT car parking exemption and FBT work-related devices exemption for benefits provided on or after 1 April 2021 if your turnover is less than $50 million
  • PAYG instalments concession from 1 July 2021 if your turnover is less than $50 million.

Range of concessions

As a small business entity you can access a range of concessions. There are different eligibility requirements for some of the concessions below.

As a small business entity, you may be eligible for the following income tax concessions.

Temporary full expensing

You can immediately deduct the business portion of the cost of eligible new or second-hand depreciating assets under temporary full expensing. These assets must be first held and first used, or installed ready for use for a taxable purpose, between 7:30 pm (AEDT) on 6 October 2020 and 30 June 2023.

You can also immediately deduct the business portion of the cost of improvements made to eligible depreciating assets if those costs are incurred between 7:30 pm (AEDT) on 6 October 2020 and 30 June 2023.

You also deduct the balance of your small business pool at the end of an income year ending between 6 October 2020 and 30 June 2023.

Simpler depreciation rules – instant asset write-off

If temporary full expensing doesn’t apply, you can claim an immediate deduction for the business portion of the cost of each eligible new or second-hand depreciating asset under the instant asset write-off. The cost of each eligible asset must be less than the threshold applicable at the time the asset was first used or installed ready for use. The thresholds for assets first used or installed ready for use are:

  • from 1 July 2023 to 30 June 2024 – $20,000
  • from 12 March 2020 to 30 June 2021 for assets purchased between 7:30 pm (AEST) on 1 May 2015 and 31 December 2020 – $150,000
  • from 7:30 pm (AEDT) on 2 April 2019 to 11 March 2020 – $30,000
  • from 29 January 2019 to prior to 7:30 pm (AEDT) on 2 April 2019 – $25,000
  • from 1 July 2016 to 28 January 2019 – $20,000.

Backing business investment – accelerated depreciation

For the 2019–20 and 2020–21 income years, you can claim accelerated depreciation deductions for eligible new assets if they are first held on or after 12 May 2020, and first used or installed ready for use for a taxable purpose between 12 March 2020 and 30 June 2021.

If you are using the small business simplified depreciation rules, you can claim 57.5% of the business portion of the cost of the asset (for those assets that cost more than the instant asset write-off threshold) in the first year you add the asset to the small business pool.

If you are not using the simplified depreciation rules, you can claim a deduction of 50% of the cost or opening adjustable value of an eligible asset on first use or installation. Existing depreciation rules apply to the balance of the asset’s cost.

You can’t claim a backing business investment – accelerated depreciation deduction if the business is eligible and applies temporary full expensing or instant asset write-off to the same asset.

Lower company tax rates

From the 2017–18 income year, you may be eligible for a lower company tax rate if you are a base rate entity.

A company is a base rate entity if:

  • their turnover is less than the turnover threshold – $25 million for the 2017–18 income year and $50 million from the 2018–19 income year
  • 80% or less of their assessable income is base rate entity passive income (such as interest, dividends, rent, or a net capital gain).

The lower company tax rate is

  • 27.5% for the 2017–18 to 2019–20 income years
  • 26% for the 2020–21 income year
  • 25% from the 2021–22 income year.

When working out the rate to use when franking your distributions, you need to assume that your turnover, assessable income and base rate passive income will be the same as the previous income year.

If you were a small business in previous years, you may have also been eligible for the lower company tax rate, which was:

  • 27.5% for the 2016–17 income year – the maximum franking credit allocated to a frankable distribution was determined by your corporate tax rate for imputation purposes.
  • 28.5% for the 2015–16 income year – the maximum franking credit allocated to a frankable distribution was 30%.

For more information see Changes to company tax rates.

Small business income tax offset

You can claim a tax offset on the tax payable on your net small business income as a sole trader, and your share of net small business income from a partnership or trust.

If you are a small business with a turnover less than $5 million, the tax offset is:

  • 8% up to $1,000 for the 2016–17 to 2019–20 income years
  • 13% up to $1,000 for the 2020–21 income year
  • 16% up to $1,000 for the 2021–22 income year onwards.

For the 2015–16 income year, if you were a small business with a turnover less than $2 million, the tax offset was 5% up to $1,000.

We work out your offset based on amounts you show in your income tax return.

Accelerated depreciation for primary producers

If you’re a primary producer:

  • from 12 May 2015 – you can immediately deduct the costs of fencing and water facilities
  • from 19 August 2018 – you can immediately deduct the cost of fodder storage assets.

Deductions for professional expenses for start-ups

From 1 July 2015, you can deduct certain costs when starting up a small business. These costs include professional, legal and accounting advice and government fees and charges.

Small business restructure rollover

From 1 July 2016, you can change the legal structure of your business without incurring any income tax liability when active assets (CGT assets, trading stock, revenue assets and depreciating assets) are transferred by one entity to another.

Simplified trading stock rules

You can choose whether or not to do an end-of-year stock take if the value of your trading stock has not increased or decreased by more than $5,000 over the year.

Immediate deductions for prepaid expenses

You can claim an immediate deduction for prepaid business expenses where the payment covers a period of 12 months or less that ends in the next income year.

2-year amendment period

You generally have a 2-year time limit (from the day we issued your notice of assessment) for reviewing an assessment.

CGT concessions

As a small business, you may be eligible for the following capital gains tax (CGT) concessions:

  • if your turnover is less than $2 million
  • on assets used to conduct your business – we call these ‘active assets’.

15-year exemption

If you are 55 years old or older, retiring or permanently incapacitated and your business has owned an asset for at least 15 years, you won’t pay CGT when you sell the asset.

50% active asset reduction

If you have owned an active asset you’ll only pay tax on 50% of the capital gain when you dispose of the asset.

Retirement exemption

Capital gains from the sale of active assets are exempt up to a lifetime limit of $500,000. If you’re under 55 years old, the exempt amount must be paid into a complying super fund or a retirement savings account.

Rollover

If you dispose of an active asset and buy a replacement asset or improve an existing one, you can defer your capital gain until a later year.

GST and excise concessions

As a small business, you may be eligible for GST and excise concessions.

The turnover threshold for these concessions is:

  • $10 million from 1 July 2016
  • $2 million up to 30 June 2016.

Accounting for GST on a cash basis

You are not required to account for the GST on a sale you make until you receive payment for the sale.

Paying GST by instalments

You can pay GST by instalments we work out for you and you can vary this amount each quarter if you choose. Contact us to find out if you are eligible.

Annual apportionment of GST input tax credits

You can claim full GST credits on your activity statements for items you purchase and use partly for private purposes. You then make a single adjustment for the private use percentage at the end of the year.

Excise concession

You can apply to defer settlement of your excise duty and excise equivalent customs duty from a weekly to a monthly reporting cycle. To do this, apply in writing to vary your periodic settlement permission (PSP).

FBT concessions

As a small business, you may be eligible for fringe benefits tax (FBT) concessions.

The turnover threshold for these concessions is:

  • $10 million from 1 April 2017
  • $2 million up to 31 March 2017.

FBT car parking exemption

In some cases you may be exempt from FBT for employee car parking.

FBT work-related devices exemption

From 1 April 2016, if you provide employees with one or more work-related portable electronic devices in the same FBT year – such as laptops, tablets, calculators, GPS navigation receivers and mobile phones – all of the devices provided are exempt from FBT.

PAYG instalment concession

As a small business, you can pay PAYG by instalments using an amount we work for out for you. If required, you can vary this amount each quarter. To choose this option, complete the details under option 1 on your first activity statement or instalment notice for the year. Once chosen, it applies for the whole income year.

The turnover threshold for this concession is:

  • $10 million from 1 July 2016
  • $2 million up to 30 June 2016.

Super concessions

As a small business, you may be eligible for the following super concessions.

Small Business Superannuation Clearing House

The Small Business Superannuation Clearing House helps you pay super guarantee contributions for all your employees in a single electronic payment.

You can access this service if you have fewer than 19 employees or an annual aggregated turnover under $10 million.

The SBSCH service will be closed from 1 July 2026

As part of the Payday Super reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.

From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

Contributions to your super fund

You may be able to contribute amounts from the CGT 15-year asset exemption and CGT retirement exemption to your super fund without affecting your non-concessional contributions limits.

The turnover threshold for this concession is $2 million as it relates to CGT concessions (this threshold has not changed).

More information about small business entity concessions

You can find out more about the small business entity concessions including what is new and if you are eligible at Small business entity concessions.

If you don’t speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service (TIS) on 13 14 50 for help with your call.

People who are deaf or have a hearing or speech impairment can contact us through the National Relay Service (NRS). There are 2 easy steps:

TTY users can also contact us by our direct TTY line 13 36 77.

For ATO 1800 free-call numbers, phone 1800 555 727.

You can also visit one of our shopfronts or speak to your registered tax agent.

SuperStream glossary of terms

Source: New places to play in Gungahlin

Term

Definition

APRA-regulated fund

A super fund regulated by the Australian Prudential Regulation Authority (APRA).

APRA-regulated funds must be able to send and receive electronic messages and payments using the SuperStream standard.

Bulk Electronic Clearing System (BECS)

The self-regulatory framework that supports the exchange and settlement of direct credit and direct debit transactions among banks, building societies and credit unions.

BPAY

An electronic bill payment system that enables payments to registered BPAY billers through a financial institution’s online banking facility.

Data message

The information (such as member, super fund and payment) sent electronically in support of a super payment.

Default fund

The (employer-nominated) super fund an employee’s super guarantee contributions will be paid to if they have not chosen an alternate super fund.

A default fund must be a complying fund registered by APRA to offer a MySuper product. It must also offer a minimum level of life insurance.

Electronic commerce interface (ECI)

An internet-based application that allows businesses and their service providers to deal electronically with the ATO using recognised electronic certificates.

ECI is closing in December 2019.

Electronic payment destination

The method used by employers and funds to make payments electronically.

SuperStream payments can be made by either BECS or BPAY.

Electronic portability form (EPF)

An ATO-hosted form that can be used by fund members to transfer the whole balance of super accounts between APRA-regulated funds, or to the member’s self-managed super fund.

Electronic service address (ESA)

Identifies where the super contribution data message or rollover message is sent for a particular fund. It can be an Internet Protocol (IP) address, uniform resource locator (URL) or an alias.

For APRA-regulated funds, employers can give the destination fund’s unique superannuation identifier to their service provider, who can obtain a fund’s ESA by using the Fund Validation Service. Alternatively, employers can obtain this information directly from the APRA-regulated fund.

For SMSFs, this is known as the electronic service address alias, and is obtained from a SMSF messaging service provider.

Our website has a register of SuperStream messaging service providers.

Employer contributions

Contributions an employer makes to a super fund for their employees (including super guarantee contributions and contributions made under a salary sacrifice arrangement).

EmployerTICK

A service that allows employers to check employee details (including name, TFN, date of birth and address) before sending contributions to a fund.

Fund Validation Service (FVS)

A service that enables employers and funds to obtain APRA-regulated funds’ e-commerce details that support SuperStream transactions (including unique superannuation identifier, bank account details, and electronic service addresses). SMSF details are not included in the FVS.

Gateways

Gateways facilitate the transfer of electronic data messages within the SuperStream network.

Genuine attempt

Employers and super funds will be deemed to have made a genuine attempt to prepare for SuperStream if they have:

  • an implementation plan in place with a service provider
  • set a start date for sending or receiving their first SuperStream-compliant transactions.

Service providers (intermediaries)

A term used to collectively describe entities that assist super funds and employers in processing super transactions (e.g. payroll software providers, outsourced payroll providers, clearing houses, message handlers and super fund administrators).

Legislative Instrument

For SuperStream, this is the legal document that specifies the technical requirements, including the transitional arrangements allowed, when finalising SuperStream implementation.

Machine credentials

Machine credentials allow you to interact with government online services through Standard Business Reporting (SBR)-enabled software.. If you use desktop or locally hosted software, you will need to create a machine credential through Relationship Authorisation Manager (RAM).

Message handler

A service provider that sends, receives or transforms data in a SuperStream-compliant format on behalf of a fund or employer.

myID

myID is an app you can download to your smart device that lets you prove who you are when logging into government online services.

Payment reference number (PRN)

A unique identifier that links the super payment and the data message.

Relationship Authorisation Manager (RAM)

RAM is an authorisation service that allows you to act on behalf of a business online when linked with your myID.

Related party

Related parties of a super fund include members of the fund, standard employer sponsors and ‘Part 8 associates’, such as relatives of members and companies controlled by one or more of the members.

Self-managed super fund (SMSF)

A super fund with 6 or fewer members, regulated by the ATO.

SMSF messaging provider

Entities that simplify how SMSFs can make and receive rollover messages and receive employer contribution messages via a secure electronic distribution network (in line with SuperStream obligations). SMSF messaging providers translate these messages into a format that SMSF trustees can access.

Messaging providers will register the SMSF and provide an electronic service address (alias) that can be provided to employers and other funds.

Super TFN integrity check service (SuperTICK)

An online service that improves the integrity of data used by APRA-regulated funds when meeting their super obligations (such as processing rollover requests).

SuperTICK allows an APRA-regulated fund to check a member’s details, (including their tax file number), against ATO records.

SMSFmemberTICK

An online service that improves the integrity of data used by SMSFs when meeting their super obligations (such as when processing rollover requests).

SMSFmemberTICK allows an SMSF and their nominated intermediaries (such as software providers, tax agents, and administrators) to check a member’s tax file number, against ATO records.

SMSF Verification Service (SVS)

An online service that improves the integrity of data used by all super funds, including SMSFs, when meeting their super obligations (such as processing rollover requests).

SVS allows a fund to check SMSF information against ATO records prior to rolling over money from a super account to an SMSF.

Small Business Superannuation Clearing House (SBSCH)

A free, government-provided super clearing house that can be used by small employers (19 or fewer employees).
Note: this service will be closed from 1 July 2026.

As part of the Payday Super reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.

From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

Superannuation clearing house

An external service provider that arranges the sending of super data and payments to funds on behalf of an employer.

Clearing houses provide a central collection and dissemination point for employers to meet their payroll obligations, including super.

SuperStream

A government reform to improve the efficiency of the super system. Under SuperStream, all super transactions will be sent electronically.

Employers are required to send super contributions on behalf of their employees by submitting data and payments electronically.

All super funds, including SMSFs, must be able to receive contributions sent electronically. Additionally, all super funds are required to make and receive rollovers electronically.

Superannuation services

Commonly referred to as EmployerTICK, SuperTICK, SMSF Verification Service and SMSFmemberTICK. These ATO services enable employers and funds to check the details of an SMSF employee or member before they send a contribution or process a rollover request.

Unique Superannuation Identifier (USI)

Identifies a super product within an APRA-regulated fund. The USI may be the APRA-regulated fund’s ABN with 3 additional digits, or the fund’s current super product identification number (SPIN).

SMSFs don’t have a USI – the Australian business number (ABN) acts as the fund identifier.

Module 5: Paying super contributions

Source: New places to play in Gungahlin

Due dates for super payments

You need to pay and report super electronically to ensure it meets SuperStream requirements.

Super guarantee (SG) payments must be made to and received by complying super funds or retirement savings accounts (RSAs) by the quarterly due dates to avoid the super guarantee charge (SGC). These are 28 days after the end of each quarter and are also known as SG due dates (see the following table).

You make super contributions for eligible employees calculated from the day they start employment with you. Contributions are only considered as ‘paid’ on the date they are received by the super fund. This means you may need to allow extra time for the payments to be received, which is especially relevant if you use commercial clearing houses.

Quarterly due dates for super payments

Quarter

Period

Payment due date

1

1 July – 30 September

28 October

2

1 October – 31 December

28 January

3

1 January – 31 March

28 April

4

1 April – 30 June

28 July

When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

You can make payments more regularly than quarterly if you want to (for example, fortnightly or monthly). This is as long as your total SG obligation for the quarter is received by the super fund by the due date.

Member personal super contributions

If you arrange with your employee to make after-tax super contributions on their behalf, the payments are referred to as personal super contributions. Make sure you pay these contributions promptly, in accordance with the employee’s terms of employment and any legal requirement (for example, industrial award conditions).

Members’ after-tax personal super contributions don’t count towards your SG obligations.

Other contractual requirements

Meeting your SG obligations does not ensure you’re complying with other contractual or award requirements.

Some super funds, awards and contracts require super to be paid more regularly (for example, monthly). When you register with a super fund with this requirement, you are agreeing to make contributions to that super fund on that basis, whether monthly or otherwise.

SuperStream payment options

SuperStream is the data standard you must use to report and pay employee SG contributions to super funds.

Under SuperStream, you need to pay super contributions for your employees electronically (electronic funds transfer or BPAY®). You also send the associated data electronically.

The data is in a standard format so it can be transmitted consistently across the superannuation system – between employers, funds, service providers and the ATO. It is linked to the payment by a unique payment reference number (PRN).

This means you can make all your contributions in a single transaction, even if they are going to multiple super funds.

To meet the SuperStream requirements, you need to pay super and send employee information electronically. You can use the following methods. You can also ask your accountant or bookkeeper to help you with one of these options.

If the only contributions you make are personal contributions for yourself or contributions to a related self-managed super fund (SMSF), you don’t need to use SuperStream because these are excepted contributions.

Payroll system

If you use a payroll system, check with your software provider that it is SuperStream-compliant. You may need to update your software.

Some payroll systems cover data and payments and some are data only. This means you may need to make payments to each fund separately. Either way, the payment must be electronic (either electronic funds transfer or BPAY®).

Single Touch Payroll

The introduction of Single Touch Payroll (STP) means that the ATO receives payroll information (tax and super) on a payroll-event basis (weekly, fortnightly, monthly, other) through STP-enabled software.

Once an employer is STP-enabled, there are a range of employer benefits. For example:

  • some employer-related ATO forms (such as the TFN declaration and Super standard choice form) are available via ATO online services in myGov
  • employee payroll information (tax and super paid on their behalf) is also available to employees via ATO online services in myGov. See News, events and resources.

Reporting using STP is compulsory.

Your super fund’s online system

Large super funds have online payment services you can use. Check with your super fund for details.

Super clearing house

A clearing house pays super to your employees’ super funds for you. You send a single electronic payment to the clearing house together with the contribution data for all your employees. The clearing house does the rest.

If you have 19 or fewer employees, or a turnover of less than $10 million a year, you can use the free Small Business Superannuation Clearing House.

You can also choose from several commercial options or your super fund may have a clearing house you can use. Talk to your super fund to see what they offer.

Remember, even if you outsource some parts of making super contributions, you’re still responsible for ensuring your employees’ super contributions are paid correctly.

If you use a commercial clearing house, the employee’s super contribution is counted as being paid on the date the super fund receives it, not the date the clearing house receives it from you. Check with your clearing house to make sure you allow enough time for your payments to be processed before the quarterly due dates.

Small Business Superannuation Clearing House

The Small Business Superannuation Clearing House (SBSCH or ‘the clearing house’) is a free service you can use if you are a business with either:

  • 19 or fewer employees
  • an annual aggregated turnover of less than $10 million.

You can make your SG contributions as a single electronic payment to the clearing house. It will then distribute the payments to each employee’s super fund. It is SuperStream compliant.

The clearing house is accessed via our Online services for business, Online services for agents or ATO online services in myGov.

The contribution is counted as being paid to the fund when it is accepted by the SBSCH.

The SBSCH service will be closed from 1 July 2026

As part of the Payday Super reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.

From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

Messaging portal

A messaging portal can convert contribution data for your employees to a SuperStream compliant format. It will send this to the relevant funds for you. You still need to make one electronic payment. Talk to your messaging portal provider and financial institution.

Summary of Module 5

Remember, when paying super contributions:

  • Pay at least quarterly by the relevant due dates of
    • 28 October
    • 28 January
    • 28 April
    • 28 July.
  • You need to pay and report electronically to be SuperStream compliant
  • There are a number of SuperStream methods of payment. Pick the one that best suits your business
  • If you employ 19 or fewer employees or have an aggregated annual turnover of less than $10 million, you can use the free clearing house.

Return to Module 4: Calculating super guarantee.

Continue to Module 6: Rectifying late payments.

Suspicious fire at Edwardstown

Source: New South Wales – News

Police are investigating a fire at Edwardstown.

Police and fire crews responded to reports of a fire at a premises on South Road, Edwardstown about 1.45pm on Tuesday 12 August.

The fire caused significant damage to the interior of the premises.

Fire cause investigators are attending to examine the scene and try to determine the cause of the fire.

There were no reported injuries.

Anyone who saw any suspicious activity in the vicinity of the premises or has any CCTV or dashcam footage that may assist the investigation is asked to contact Crime Stoppers on 1800 333 000 or online at www.crimestopperssa.com.au

NAB cuts home loan interest rates

Source: Premier of Victoria

NAB today announced it will reduce its standard variable home loan interest rate by 0.25% p.a., effective from Monday 25 August 2025.

NAB’s Group Executive for Personal Banking, Ana Marinkovic said:

“Today’s RBA cash rate cut is a welcome change that should boost Australian optimism.

“We expect consumer confidence to pick up as households benefit from lower interest rates, and businesses ramp up hiring and expansion, giving workers a stronger sense of job security.

“This comes at a crucial time to reinvigorate economic activity across Australia,” Ms Marinkovic said.

“For customers who choose to keep their repayments the same, this presents an opportunity to pay down their home loan faster.”

“And for those looking to reassess their repayments, we’ve made it simple to take advantage of the changes.”

To help, NAB has launched a new self-serve repayment feature in the NAB App. It allows eligible home loan customers to request a repayment review in just three taps – no need to call or visit a branch.

“If you want to lower your repayments, you can do it in under a minute, right from the NAB app,” Ms Marinkovic said.

To use the new feature, customers just:

  1. Open the NAB App and tap on their home loan
  2. Tap Manage
  3. Select Update your minimum repayment

Then follow the prompts, tap Agree, and NAB takes care of the rest.

“NAB doesn’t automatically reduce repayments when rates fall and that’s by design,” Ms Marinkovic added.

“Some people want to ease the pressure and reduce their repayments. Others want to keep them the same and get ahead on their loan.

“It’s your loan, your money and now, your choice.”

NAB data shows that more than 90% of customers chose to keep their repayments unchanged after the last rate cut – a decision that can save thousands in interest and shave years off a home loan.

For example, a customer with a 30-year mortgage of $550,000 could save almost $80,000 in interest and pay off their loan two years earlier by keeping repayments the same after a 0.25% rate cut.

“Whatever you decide, the important thing is that it’s your decision and now, it’s just a few taps away,” Ms Marinkovic said.

Notes to editors:

  • Customers can visit nab.com.au to calculate potential savings or learn how to adjust repayments using the NAB App’s new repayment feature.

Property

SEE ALL TOPICS

Media Enquiries

For all media enquiries, please contact the NAB Media Line on 03 7035 5015

Muttama Creek bridge over Olympic Highway reopens after upgrade

Source: Mental Health Australia

The Cootamundra community can now enjoy a stronger and more durable crossing over Muttama Creek on the Olympic Highway following the completion of important maintenance and improvement work on the bridge.

Transport for NSW Executive Director, Partnerships & Integration South, Cassandra Ffrench, said the upgrade ensures the vital link’s longevity.

“The project involved replacing the concrete walls under the bridge to provide a stronger and more robust supporting structure,” Ms Ffrench said.

“The road surface was also replaced to increase the life of the landmark and reduce ongoing maintenance requirements.

“Through engineering ingenuity, the bridge deck is now also 50 tonnes lighter than the original, resulting in a creek crossing that will improve flood resilience and keep the community connected for decades to come.

“This has been a big step into the future for the oldest surviving slab bridge in NSW.”

Ms Ffrench said the newly upgraded bridge has local connections, with concrete coming from a local quarry, bridge crew from the Riverina and earthmoving workers from Gundagai. 

“We want to thank the Cootamundra community and all road users for their patience and cooperation during this important infrastructure upgrade,” Ms Ffrench said.

The Olympic Highway at Muttama Creek Bridge has now reopened to traffic following the completion of all work.

Coffs Harbour bypass Coramba Road Interchange opens

Source: Mental Health Australia

The game-changing Coffs Harbour bypass is about to mark another step forward with the partial opening of the Coramba Road interchange.

Transport for NSW Executive Director Partnerships & Integration North Greg Collins said with concrete poured, asphalt laid, lines painted, plants in the ground, and the noise wall built, the interchange’s two roundabouts will open to traffic on Wednesday 13 August.

“The Coffs Harbour community will be thrilled to see another leap forward for this project, which has only a year and a half before the bypass opens to traffic,” Mr Collins said.

“This will provide local traffic access so the Coffs Harbour bypass project can keep building the new road south of the interchange, and the on- and off-ramps, with the interchange expected to fully open to traffic in late 2026, weather permitting.”

Local motorists travelling between Coffs Harbour and Karangi, Coramba and beyond will be travelling on the first new section of road for the project.

“This interchange opening is another move towards the final project completion and a welcome sight for those driving in and around Coffs every day,” Mr Collins said.

“Motorists are advised to follow all signs, speed limits and drive to the conditions through this area as construction is still being carried out close to roads.”

Transport for NSW and its contractors thank the community for its ongoing patience as they continue to deliver this massive project for the people of Coffs Harbour.

The community can keep up to date with progress on the project by visiting the project portal at https://www.nsw.gov.au/driving-boating-and-transport/projects/coffs-harbour-bypass 

Paying super guarantee

Source: New places to play in Gungahlin

You must pay super guarantee (SG) contributions for eligible employees. SG is in addition to salary and wages.

We can help you work out if you have to pay super.

You will need to pay:

  • a minimum amount of the current SG rate applied to their ordinary time earnings, but you can pay more
  • into a complying super fund – in most cases, your employees can choose the super fund
  • at least 4 times a year by the due date. A contribution is considered ‘paid’ on the date it is received by the super fund, meaning you need to allow time for processing. This is especially relevant if you use a commercial clearing house. If you don’t pay in full, on time or to the right super fund, you will have to pay the super guarantee charge (SGC) which is made up of:
    • the super you owe (calculated on salary and wages, not ordinary time earnings)
    • nominal interest on those amounts (currently 10%)
    • an administration fee of $20 per employee, per quarter
  • through SuperStream, where super payments and information move through the system electronically.

You may be able to use the free Small Business Superannuation Clearing House to make super contributions for your employees. You provide the contribution information for all your employees and make a single electronic payment to the clearing house – the clearing house does the rest. This service will be closed from 1 July 2026. From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

If you miss the quarterly due date or underpay the super contributions, you need to lodge a SGC statement.

You need to keep records that show:

  • the amount of super you paid for each employee
  • that you offered your employees a choice of super fund
  • how you calculated the super contributions.

When new employees start, you may have an extra step to take to comply with choice of fund rules if they don’t choose a super fund. You may now need to request their stapled super fund details from us.

If you don’t meet your choice of super fund obligations, additional penalties may apply.

For help or enquiries about super guarantee contributions, phone 13 10 20.

Tax agent online services guide

Source: New places to play in Gungahlin

Support using our digital services

We have information and resources available to support you use our digital services, including:

Print this guide

You can print this guide directly from your web browser. Use the print icon on the top right of your screen and select Print this page.

Account information

Table 1: Account information

Account information

Online services for agents

Account balance

Yes

Bank details – update for activity statement roles

Yes

Bank details – update for income tax

Yes

Bank details – update for superannuation

Yes

Bank details – update for critical response account

Yes

GIC remission requests

Yes

Loan accounts

Yes

Name changes – individuals

No

Notice of assessment – individual

Yes

Notice of assessment – non-individual

No

Refund or credit transfer

Yes

Request remission of failure to lodge penalty

Yes

Request replacement cheques

Yes

View accounts

Yes

View excise and resource rent tax accounts

Yes

View details and print

Yes

View GST property credits

Yes

View GIC calculation details

No

View overpaid super accounts

Yes

View previously lodged income tax returns

Yes

View super guarantee accounts

Yes

Activity statements

Table 2: List of activity statement services

Activity statements

Online services for agents

PLS

Claim fuel tax credits

Yes

Yes

Confirm lodgment

Yes

Yes

Confirm processing

Yes

Yes

Lodge business activity statement (BAS)

Yes

Yes

Lodge instalment activity statement (IAS)

Yes

Yes

Lodge annual GST return

Yes

Yes

Lodge annual IAS

Yes

Yes

Lodge Simpler BAS

Yes

Yes

Lodgment deferral request

Yes

No

Request for additional time to lodge

Yes

No

Revise

Yes

Yes

Vary instalment amount

Yes

Yes

View document identification number

Yes

Yes

View and prepare

Yes

Yes

Debt and payment

Lodgment

Table 4: Lodgment activities

Lodgment

Online services for agents

PLS

Amendment of income tax returns for individuals

No

Yes

Amendment of income tax returns for partnerships

Yes

Yes

Amendment of income tax returns for companies

Yes

Yes

Amendment of income tax returns for trusts

Yes

Yes

Amendment of income tax returns for FBT

No

Yes

Amendment of income tax returns for super funds

Yes

Yes

Amendment of income tax returns for self-managed super funds

No

Yes

Apply for statement of tax record

Yes

No

Confirm lodgment

Yes

Yes

Lodge activity statements

Yes

Yes

Lodge revised activity statements

Yes

Yes

Lodge PAYG withholding annual reports

Yes

Yes

Lodge taxable payments annual report 

Yes

Yes

Lodge auditor/actuary contravention reports

No

No

Lodge FBT returns

No

Yes

Lodge individual income tax returns

No

Yes

Lodge non-individual income tax returns

No

Yes

Lodge super fund returns

No

Yes

Lodge self-managed super funds

No

Yes

Lodge future year returns

No

Yes

Lodge superannuation member contribution statements

Yes

Yes

Lodge taxable payments annual report

Yes

Yes

Lodge tax file number (TFN) declaration reports

Yes

Yes

Lodge annual investment income report (AIIR)

Yes

No

Lodge quarterly TFN and ABN reports

Yes

No

Lodge employee share scheme reports

Yes

No

Lodge certificate of coverage

Yes

No

Lodgment deferral – application for deferral

Yes

No

Lodgment deferral – review of deferral decision

Yes

No

Lodgment program – help with your lodgment program

Yes

No

Lodgment program performance

Yes

Yes

Non-lodgment advice or advise return not necessary and further returns not necessary – individual clients

Yes

Yes

Non-lodgment advice or advise return not necessary and further returns not necessary – non-individual clients

Yes

Yes

Objections – submit

Yes

No

Objections – submit further information

Yes

No

Private binding ruling (PBR) – apply

Yes

Yes

Private binding ruling (PBR) – submit further information

Yes

No

Submit a range of online forms

Yes

No

View income tax lodgment status

Yes

Yes

View progress of a tax return

Yes

Yes

To claim superannuation for temporary residents who have departed Australia and no longer have an active visa use the Departing Australia superannuation payments (DASP) online system.

Practice administration

Registration

Visit tpb.gov.auExternal Link if your query relates to your tax agent registration.

Reports available

Table 7: Reports available

Reports available

Online services for agents

PLS

Activity statement client list

Yes

Yes

Activity statement lodgment

No

Yes

BAS and IAS – outgoing activity statements

No

No

Client account running balance

Yes

No

Client statistics

No

No

Communication history

Yes

No

Due lodgment

No

No

Electronic funds transfer (EFT) reconciliation

No

Yes

Excise client list

Yes

No

Family trust or interposed entity election

Yes

No

FBT client list

Yes

No

Income tax and fringe benefits tax lodgment performance

Yes

Yes

Income tax client list

Yes

Yes

Income tax lodgment status

Yes

Yes

Outstanding activity statements

Yes

No

PAYG instalment

Yes

No

Pre-filling

Yes

No

Senior Australians tax offset

No

No

Year to date excise revenue product summary

No

No

Year to date interest summary

Yes

No

Year to date revenue product summary

Yes

No

Single Touch Payroll

Superannuation

Table 9: Super reports

Report

Online services for agents

PLS

Bring forward arrangement

Yes

No

Carry forward concessional contributions

Yes

No

Concessional contributions

Yes

No

Employer contributions

Yes

No

Fund details

Yes

No

Small Business Superannuation Clearing House (SBSCH) or Super Clearing House (Note: this service will be closed from 1 July 2026. From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.)

Yes

No

Total superannuation balance

Yes

No

Transfer balance cap

Yes

No

Tax law and advice

If your query is not available to be completed online, use the Tax agent phone services (Fast Key Code) guide to find the right phone number for the topic you need to phone us about.